- The reverse charge mechanism is being considered for contracting in logistics
- Awaiting approval from the EU Council, an optional regime is proposed that shifts tax payment to the client
- The 2025 budget law, passed by the Chamber with a confidence vote, includes extending the reverse charge to certain service provisions in the transport and logistics sectors
- Specifically, the law adds a new section to Article 17 of DPR 633/72, targeting services provided through contracts of subcontracting or consortium arrangements, primarily involving labor at the client’s business sites using the client’s equipment
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
